HS 540751 Other woven fabrics, containing 85 % or more by weight of textured polyester filaments
Quick Answer: Woven fabrics containing 85% or more by weight of textured polyester filaments, classified under HS code 540751, enter the UK at 8.00% and the EU at 8.00%. In the United States, the Most Favored Nation (MFN) duty rate is 14.9%, though preferential rates may apply for certain trading partners. This classification specifically covers woven materials primarily composed of polyester filaments that have undergone a texturizing process, which imparts bulk and stretch. Importers should verify specific preferential agreements and ensure accurate declaration of filament composition to avoid duty discrepancies. CustomTariffs aggregates this data for compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5407510000 | 8.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5407510000 | 8.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5407510060 | — | — | ["m²","kg"] |
| 54075100 | 14.9% | Free (14 programs) | — |
| 5407510020 | — | — | ["m²","kg"] |
| 5407510040 | — | — | ["m²","kg"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 5407.51?
Imports of Other woven fabrics, containing 85 % or more by weight of textured polyester filaments may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, and 12 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How to Classify This HS Code?
What products does HS 540751 cover?
This subheading covers woven fabrics of synthetic filament yarn, specifically those containing 85% or more by weight of textured polyester filaments. According to the World Customs Organization (WCO) Harmonized System Nomenclature, "textured" refers to filaments that have been treated to induce crimp, loops, or other distortions to improve bulk and feel. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm that this category includes fabrics like polyester taffeta, satin, and twill, provided they meet the specified filament content and texture criteria.
What falls outside HS 540751?
The following products are excluded from HS 540751: woven fabrics containing less than 85% by weight of textured polyester filaments, fabrics made from staple fibers (even if polyester), fabrics of synthetic filament yarn other than polyester, and fabrics where the polyester filaments are not textured. For instance, smooth polyester filament fabrics would fall under a different subheading, as would blended fabrics with significant proportions of other fibers like cotton or silk, or fabrics made from non-textured polyester filaments.
What are common classification mistakes for HS 540751?
A common error is misinterpreting the term "textured polyester filaments." Importers may incorrectly classify fabrics made from smooth polyester filaments or those with a blend of textured and non-textured filaments under this subheading. Additionally, failing to verify the exact weight percentage of polyester filaments can lead to misclassification, as fabrics with less than 85% polyester content belong to other headings. Adherence to General Rule of Interpretation (GRI) 1, which prioritizes the Section and Chapter Notes, is crucial.
How should importers classify products under HS 540751?
The correct procedure for classifying woven fabrics under HS 540751 involves a multi-step verification process. First, determine the fiber content by weight, ensuring it is at least 85% polyester. Second, confirm that the polyester filaments are "textured" as defined by industry standards. Finally, verify that the fabric is woven. Importers and customs brokers should consult technical data sheets and, if necessary, laboratory analysis to confirm these characteristics before declaring the goods.
How is the duty calculated for products under HS 540751?
A bolt of polyester satin fabric weighing 100 kilograms and declared at a customs value of $500 USD would attract a US duty of $35.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.5% ad valorem, applied to the declared customs value ($500 USD × 0.035 = $17.50), and an additional duty of $17.50 based on the specific tariff provisions for this fabric type. This is calculated using the MFN rate published in the USITC Harmonized Tariff Schedule.
Which trade agreements reduce duties for HS 540751?
Several free trade agreements may reduce the applicable duty rate for HS 540751, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. The Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible products from certain developing countries, such as Vietnam. To claim these preferences, a valid USMCA Certificate of Origin or a GSP Form A, respectively, is typically required by US Customs and Border Protection.
Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for HS code 540751, which covers woven fabrics containing 85% or more by weight of textured polyester filaments?
The Most Favored Nation (MFN) duty rate for HS code 540751 is generally 8.00% ad valorem. However, preferential duty rates can significantly reduce or eliminate this. For example, under trade agreements with countries like Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), South Korea (KR), Morocco (MA), Oman (OM), Peru (PE), Singapore (SG), and others, the duty rate can be Free. It is crucial to verify the specific origin of the goods and the applicable trade agreement to determine the correct preferential rate. Always consult the official tariff database of the importing country, such as the US International Trade Commission (USITC) Harmonized Tariff Schedule for imports into the United States.
How is the classification of HS code 540751 determined, specifically the 'containing 85% or more by weight of textured polyester filaments' criterion?
Classification under HS code 540751 requires that the woven fabric must contain at least 85% by weight of polyester filaments that have been subjected to a texturing process. Texturing typically involves processes like crimping, looping, or stretching to give the filament a bulkier, softer, or more elastic feel, deviating from the smooth, straight nature of flat filament. Importers must rely on the manufacturer's declaration and potentially laboratory analysis to confirm the fiber content and the presence of textured filaments. This is a critical factor, as fabrics not meeting this threshold may be classified under different headings. Refer to the Explanatory Notes of the Harmonized System (HS) for detailed definitions and guidance.
What documentation is typically required for importing goods classified under HS code 540751?
For HS code 540751, standard import documentation includes a commercial invoice, packing list, and bill of lading or air waybill. Crucially, a Certificate of Origin is often required to claim preferential duty rates under various trade agreements. If the fabric's composition is in question or if specific trade agreements mandate it, a laboratory test report confirming the fiber content (85% or more by weight of textured polyester filaments) might be necessary. For imports into the EU, the TARIC database provides specific requirements. Customs brokers should ensure all documentation accurately reflects the goods and meets the importing country's regulatory demands.
Can you provide an example of how import duty is calculated for HS code 540751?
Let's assume a shipment of woven polyester fabric (HS 540751) is imported into the United States from a country with an 8.00% MFN duty rate. If the declared value of the shipment is $10,000 USD, the import duty would be calculated as follows: Duty = Value of Goods × Duty Rate. Duty = $10,000 USD × 8.00% = $800 USD. If the fabric were imported from a country with a Free Trade Agreement (e.g., Australia) and all origin requirements were met, the duty would be $0 USD. This calculation is based on the ad valorem system, where the duty is a percentage of the goods' value.
Which common trade agreements offer preferential duty rates for HS code 540751, and how can importers verify eligibility?
Several trade agreements provide preferential duty rates, often Free, for goods classified under HS code 540751. Notable examples include agreements with Australia (AU), Chile (CL), Colombia (CO), South Korea (KR), and Singapore (SG). To verify eligibility, importers must obtain a valid Certificate of Origin from the exporter that meets the specific requirements of the relevant trade agreement. This certificate must attest that the goods originate in the partner country. Importers and customs brokers should consult the specific text of each trade agreement and the customs regulations of the importing country (e.g., the USITC HTS, UK Trade Tariff, or EU TARIC) to confirm the precise rules of origin and required documentation for claiming preferential treatment.